- 10 -
passages from the petition, and the attachments thereto, that we
have quoted above. See Abrams v. Commissioner, 82 T.C. 403
(1984); Rowlee v. Commissioner, 80 T.C. 1111 (1983); McCoy v.
Commissioner, 76 T.C. 1027 (1981), affd. 696 F.2d 1234 (9th Cir.
1983).
The Court's Order dated June 30, 1995, provided petitioners
with an opportunity to assign error and allege specific facts
concerning their liability for the taxable year in issue.
Unfortunately, petitioners failed to properly respond to the
Court's Order. Rather, petitioner elected to continue to proceed
with time-worn tax protester rhetoric. See Abrams v.
Commissioner, supra; Rowlee v. Commissioner, supra; McCoy v.
Commissioner, supra; Karlin v. Commissioner, T.C. Memo. 1990-496.
We see no need to painstakingly address petitioners' basic
argument. The short answer to it is that petitioners are not
exempt from Federal income tax or from the imposition of
appropriate penalties and additions to tax. See Abrams v.
Commissioner, supra at 406-407. Moreover, as the Court of
Appeals for the Fifth Circuit has remarked: "We perceive no need
to refute these arguments with somber reasoning and copious
citation of precedent; to do so might suggest that these
arguments have some colorable merit." Crain v. Commissioner, 737
F.2d 1417, 1417 (5th Cir. 1984).
Because the petition fails to state a claim upon which
relief can be granted, we will grant respondent's motion to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011